BA2224 Principles of Accounting IIBahçeşehir UniversityDegree Programs DIGITAL GAME DESIGNGeneral Information For StudentsDiploma SupplementErasmus Policy StatementNational QualificationsBologna Commission
DIGITAL GAME DESIGN
Bachelor TR-NQF-HE: Level 6 QF-EHEA: First Cycle EQF-LLL: Level 6

Course Introduction and Application Information

Course Code Course Name Semester Theoretical Practical Credit ECTS
BA2224 Principles of Accounting II Spring 3 0 3 6
This catalog is for information purposes. Course status is determined by the relevant department at the beginning of semester.

Basic information

Language of instruction: English
Type of course: Non-Departmental Elective
Course Level: Bachelor’s Degree (First Cycle)
Mode of Delivery: Face to face
Course Coordinator : Prof. Dr. FATMA ÖZKUL
Course Lecturer(s): Prof. Dr. FİGEN TÜRÜDÜOĞLU
Assoc. Prof. HÜMEYRA ADIGÜZEL
Prof. Dr. FATMA ÖZKUL
Recommended Optional Program Components: Industrial Engeneering, Financial Economics, Lojistics.
Course Objectives: Principles of Accounting II course is the complementary course of Principles of Accounting I. This course is designed to provide knowledge about current and fixed asset management, short and long term liabilities and shareholders’ equity, cash flow statement and financial statement analysis.

Learning Outcomes

The students who have succeeded in this course;
The students who have succeeded in this course;
1.To learn the accounting terminology.
2. To learn the table of accounts
3. To learn how to record the accounts
4. To learn the effects of transactions on the financial statements
5. To have enough knowledge about receivables
6. To have enough knowledge about long term assets
7. To have enough knowledge about long term debts
8. To have enough knowledge about paid-in capital
9. To have enough knowledge about shareholders’ equity
10. To have enough knowledge about cash flow statements
11. To have enough knowledge about financial statement analysis

Course Content

1) Receivables
2) Plant Assets
3) Intangibles
4) Current Liabilities, Payroll
5) Long Term Liabilities
6) Partnerships
7) To be continued
8) Midterm
9) Corporations: Paid-in Capital
10) Balance Sheet
11) Corporations: Effect on Retained Earnings and the Income Statement
12) Income Statement
13) The Statement of Cash Flows
14) Financial Statement Analysis

Weekly Detailed Course Contents

Week Subject Related Preparation
1) Receivables: An Introduction
2) Allowance method, Direct method and notes receivables
3) Plant assets and Depreciation
4) Intangibles and Natural Resources
5) Current liabilities: sales tax
6) Stock and Bonds
7) Review and Problem Session
8) Corporations: An overview
9) Issuing stocks, Retained Earnings, Cash dividends
10) Corporations: stock dividends, Treasury Stocks, Retained Earnings
11) The Statement of Cash Flow
12) Financial Statement Analysis: Vertical and Horizontal Analysis
13) Financial Statement Analysis: Ratio Analysis
14) Review and Problem Session

Sources

Course Notes / Textbooks: Accounting,
Authors: Horngren, Harrison, Oliver,
2009, 8.Edition ISBN: 13-978-0-13-609342-8
References: Financial Accounting,
Authors: Jan R. Williams, Susan F. Haka, Mark S. Bettner

Evaluation System

Semester Requirements Number of Activities Level of Contribution
Quizzes 10 % 20
Homework Assignments 14 % 10
Midterms 1 % 20
Final 1 % 50
Total % 100
PERCENTAGE OF SEMESTER WORK % 50
PERCENTAGE OF FINAL WORK % 50
Total % 100

ECTS / Workload Table

Activities Number of Activities Workload
Course Hours 14 42
Study Hours Out of Class 14 72
Homework Assignments 14 14
Quizzes 11 11
Midterms 1 2
Final 1 2
Total Workload 143

Contribution of Learning Outcomes to Programme Outcomes

No Effect 1 Lowest 2 Low 3 Average 4 High 5 Highest
           
Program Outcomes Level of Contribution
1) Comprehend the conceptual importance of the game in the field of communication, ability to implement the player centered application to provide design.
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6) Understand the process of creation and use of 2D and 3D assets and animation for video games.
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